Tiger Woods, whose four wins this season have seen him return to the top of golf's world rankings, is also back on top of Forbes' list of highest-paid sports figures.

An article posted on the magazine's website this week gives the rundown of the 2013 list, which will appear in the June 24 issue.

Woods had topped the Forbes list from 2001-2011 - staying there despite the loss of some sponsors in the wake of the sex scandal that engulfed him in November of 2009.

But he fell to third last year, behind boxers Floyd Mayweather and Manny Pacquiao.

Forbes calculates he is back on top, raking in $78.1 million ($A81.6 million) over the 12 months from June 1, 2012 through June 1, 2013 from prize money, endorsements, appearance fees and golf course design work.

His resurgence on the course has seen him double his prize money from the previous 12 months.

According to Forbes, Woods's victories have further boosted his income thanks to bonuses tied to wins from sponsors Nike and Rolex, while his course design business is improving after some setbacks.

No Australians featured in the top 100.

Top sports money earners (in $AUD)

Name

Sport

Prizemoney

Endorsements

Total

Tiger Woods (US)

Golf

$13.7 million

$67.9 million

$81.6 million

Roger Federer (SWI)

Tennis

$6.9 million

$67.9 million

$74.8 million

Kobe Bryant (US)

Basketball

$29.1 million

$35.6 million

$64.7 million

LeBron James (US)

Basketball

$18.7 million

$43.9 million

$62.6 million

Drew Brees (US)

American Football

$41.9 million

$11.5 million

$53.4 million

Aaron Rodgers (US)

American Football

$45 million

$6.3 million

$51.3 million

Phil Mickelson (US)

Golf

$4.9 million

$46 million

$50.9 million

David Beckham (UK)

Soccer

$5.4 million

$44 million

$49.4 million

Cristiano Ronaldo (POR)

Soccer

$24 million

$22 million

$46 million

Lionel Messi (ARG)

Soccer

$21.3 million

$22 million

$43.3 million

- Forbes magazine

Swiss tennis great Roger Federer ranks second on the Forbes' list with earnings of $71.5 million ($A74.7 million), while Los Angeles Lakers star Kobe Bryant is third at $61.9 million ($A64.9 million).

Miami Heat star LeBron James, the NBA Most Valuable Player whose team is battling to repeat as champion this season, came in fourth with $59.8 million ($A62.6 million) and New Orleans Saints quarterback Drew Brees completed the top five with $51 million ($A53.4 million).

Mayweather dropped from first to 14th this year - tied with Filipino fight king Pacquiao.

Mayweather had earnings of $34 million ($A35.6 million) from his fight with Robert Guerrero in May, while in the period covered for the 2012 list he fought twice.

Pacquiao netted $26 million ($A27.2 million) from his December fight with Juan Manuel Marquez, according to Forbes, which reckons Pacquiao also pulled in an estimated $8 million ($A8.4 million) in endorsements.

Russian Maria Sharapova was the highest earning woman on the list, in 22nd place, with $29 million ($A30.4 million).

Fellow tennis players Serena Williams of the United States and Li Na of China were the only other women in the list of 100 sports figures.

Forbes based its earnings figures on salaries, bonuses, prize money, appearance fees and licensing and endorsement income for the 12 months between June 1, 2012 and June 1, 2013.

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